BENII: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BENII
Largest movements
- Cash +€44,914
up €44,914 (+27.4%), from €163,916 to €208,830
mainly Trade debts (+€80,025) and Net result for the year (+€17,244)
- Receivables after one year +€44,175
up €44,175 (+31.2%), from €141,472 to €185,646
- Tangible fixed assets -€11,674
down €11,674 (-22.9%), from €51,006 to €39,332
of which Furniture and vehicles: -€11,674
- Trade debts +€80,025
up €80,025, from €0 to €80,025
- Profit (loss) carried forward +€17,244
up €17,244 (+5.7%), from €304,066 to €321,310
- Current portion of long-term debt -€12,603
down €12,603 (-65.9%), from €19,131 to €6,528
- Debts after one year -€6,528
down €6,528 (-100.0%), from €6,528 to €0
- Staff costs +€58,249
up €58,249 (+56.7%), from €102,645 to €160,894
- Gross operating margin +€55,159
up €55,159 (+33.5%), from €164,581 to €219,740
- Taxes +€24,439
up €24,439 (+287.4%), from €8,503 to €32,942
- Other operating charges -€12,763
down €12,763 (-89.4%), from €14,276 to €1,514
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,112 | €477,306 | +€80,194 | +20.2% |
| Fixed assets | 21/28 | €51,006 | €39,332 | -€11,674 | -22.9% |
| Tangible fixed assets | 22/27 | €51,006 | €39,332 | -€11,674 | -22.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €51,006 | €39,332 | -€11,674 | -22.9% |
| Current assets | 29/58 | €346,106 | €437,974 | +€91,868 | +26.5% |
| Amounts receivable after more than one year | 29 | €141,472 | €185,646 | +€44,175 | +31.2% |
| Other amounts receivable | 291 | €141,472 | €185,646 | +€44,175 | +31.2% |
| Amounts receivable within one year | 40/41 | €40,687 | €43,467 | +€2,780 | +6.8% |
| Trade receivables | 40 | €40,687 | €40,155 | -€532 | -1.3% |
| Other amounts receivable | 41 | €0 | €3,312 | +€3,312 | |
| Cash at bank and in hand | 54/58 | €163,916 | €208,830 | +€44,914 | +27.4% |
| Deferred charges and accrued income | 490/1 | €31 | €31 | = | 0.0% |
| Total equity and liabilities | 10/49 | €397,112 | €477,306 | +€80,194 | +20.2% |
| Equity | 10/15 | €319,066 | €336,310 | +€17,244 | +5.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,066 | €321,310 | +€17,244 | +5.7% |
| Amounts payable | 17/49 | €78,046 | €140,996 | +€62,950 | +80.7% |
| Amounts payable after more than one year | 17 | €6,528 | €0 | -€6,528 | -100.0% |
| Financial debts | 170/4 | €6,528 | €0 | -€6,528 | -100.0% |
| Amounts payable within one year | 42/48 | €71,518 | €140,996 | +€69,479 | +97.1% |
| Current portion of amounts payable after more than one year | 42 | €19,131 | €6,528 | -€12,603 | -65.9% |
| Trade debts | 44 | €0 | €80,025 | +€80,025 | |
| Suppliers | 440/4 | €0 | €80,025 | +€80,025 | |
| Taxes, remuneration and social security | 45 | €52,387 | €52,885 | +€499 | +1.0% |
| Taxes | 450/3 | €30,031 | €30,365 | +€335 | +1.1% |
| Remuneration and social security | 454/9 | €22,356 | €22,520 | +€164 | +0.7% |
| Other amounts payable | 47/48 | - | €1,557 | +€1,557 | |
| Remuneration, social security and pensions | 62 | €102,645 | €160,894 | +€58,249 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,888 | €12,731 | +€843 | +7.1% |
| Other operating charges | 640/8 | €14,276 | €1,514 | -€12,763 | -89.4% |
| Gross operating margin | 9900 | €164,581 | €219,740 | +€55,159 | +33.5% |
| Operating profit (loss) | 9901 | €35,771 | €44,601 | +€8,830 | +24.7% |
| Financial income | 75/76B | €4,387 | €6,278 | +€1,891 | +43.1% |
| Recurring financial income | 75 | €4,387 | €6,278 | +€1,891 | +43.1% |
| Financial charges | 65/66B | €1,136 | €694 | -€442 | -38.9% |
| Recurring financial charges | 65 | €1,136 | €694 | -€442 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €39,022 | €50,185 | +€11,164 | +28.6% |
| Income taxes | 67/77 | €8,503 | €32,942 | +€24,439 | +287.4% |
| Profit (loss) for the period | 9904 | €30,519 | €17,244 | -€13,275 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,519 | €17,244 | -€13,275 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.